B-173365, SEP 3, 1971
Highlights
PROVIDED THE AGGREGATE AMOUNT DOES NOT EXCEED THE EMPLOYEE'S BASIC SALARY RATE AT THE TIME THE EMPLOYEE REPORTED FOR DUTY - FOR ONE WEEK IF THE EMPLOYEE IS WITHOUT IMMEDIATE FAMILY OR FOR TWO WEEKS IF THE EMPLOYEE HAS IMMEDIATE FAMILY. IF AN AMOUNT IS CLAIMED IN EXCESS OF THAT AUTHORIZED TO BE PAID WITHOUT SUPPORTING DOCUMENTATION UNDER SUBSECTION 3.2A(1). ELORRIAGA IS AMPLE DOCUMENTATION TO SUPPORT THE EXPENDITURE OF $271.26. THE PAPERS SUBMITTED IN SUPPORT OF THE CLAIM ARE RETURNED HEREWITH.
B-173365, SEP 3, 1971
CIVILIAN EMPLOYEE - CHANGE OF STATION - MISCELLANEOUS EXPENSES DECISION ALLOWING CLAIM OF MR. FRANK ELORRIAGA FOR AN ADDITIONAL $71.26 INCIDENT TO MISCELLANEOUS EXPENSES INCURRED DURING A CHANGE OF STATION. ALTHOUGH CLAIMANT HAS PREVIOUSLY RECEIVED $200 FOR MISCELLANEOUS EXPENSES UNDER OMB CIR. NO. A-56, SUBSECTION 3.2A(1), A CLAIM FOR THE ADDITIONAL $71.26 BECAUSE OF AN EXPENDITURE OF $271.26 FOR AUTOMOBILE REGISTRATION, LICENSE AND TAXES (USE AND SALES) SUPPORTED BY A RECEIPT, MAY BE ALLOWED IN ACCORDANCE WITH SUBSECTION 3.2A(2, OF CIR. NO. A-56.
TO MRS. DOLORES T. HODGES:
WE REFER TO YOUR LETTER OF JUNE 22, 1971, WITH ENCLOSURES, REQUESTING OUR DECISION WHETHER YOU MAY ALLOW AN ADDITIONAL AMOUNT OF $71.26 TO MR. FRANK ELORRIAGA FOR MISCELLANEOUS EXPENSES INCURRED BY HIM IN CONNECTION WITH A TRANSFER OF STATION FROM FORT WORTH, TEXAS, TO NEW ORLEANS, LOUISIANA, IN AUGUST 1970.
IN ACCORDANCE WITH OFFICE OF MANAGEMENT AND BUDGET CIRCULAR NO. A-56, SUBSECTION 3.2A(1), ISSUED PURSUANT TO 5 U.S.C. 5724AB), MR. ELORRIAGA HAS BEEN PAID $200 FOR MISCELLANEOUS EXPENSES. HOWEVER, HE NOW CLAIMS AN ADDITIONAL $71.26 BECAUSE OF AN EXPENDITURE OF $271.26 FOR AUTOMOBILE REGISTRATION, LICENSE AND TAXES (USE AND SALES) SUPPORTED BY A RECEIPT.
SUBSECTION 3 1(B) OF CIRCULAR NO. A-56 GIVES THE FOLLOWING AS AN EXAMPLE OF AN ACCEPTABLE MISCELLANEOUS EXPENSE:
"(6) AUTOMOBILE REGISTRATION, DRIVER'S LICENSE, AND USE TAXES IMPOSED WHEN BRINGING AUTOMOBILES INTO SOME JURISDICTIONS."
IN COMPTROLLER GENERAL DECISIONS LISTED BELOW WE APPROVED THE FOLLOWING AS MISCELLANEOUS EXPENSES:
(1) AUTOMOBILE TAXES, REGISTRATION AND LICENSE FEES, B-165522, NOVEMBER 19, 1968
(2) AUTO EXCISE TAX, REGISTRATION AND TITLE FEES, B-165745, FEBRUARY 11, 1969
(3) AUTO USE TAX, LICENSE PLATES, TITLE AND INSPECTION FEES, B 168582, JANUARY 19, 1970
THUS THE USE TAX, SALES TAX AND OTHER FEES CLAIMED BY MR. ELORRIAGA QUALIFY AS MISCELLANEOUS EXPENSES.
CONCERNING MISCELLANEOUS EXPENSE ALLOWANCES OVER $200, SUBSECTION 3.2A(2) STATES:
"AN ALLOWANCE AMOUNT IN EXCESS OF THAT SPECIFIED IN SUBSECTION 3.2A(1), ABOVE, MAY BE AUTHORIZED OR APPROVED, IF SUPPORTED BY AN ACCEPTABLE STATEMENT OF FACTS OR PAID BILLS JUSTIFYING AMOUNTS IN EXCESS OF THOSE SPECIFIED IN SUBSECTION 3.2A(1), ABOVE, PROVIDED THE AGGREGATE AMOUNT DOES NOT EXCEED THE EMPLOYEE'S BASIC SALARY RATE AT THE TIME THE EMPLOYEE REPORTED FOR DUTY - FOR ONE WEEK IF THE EMPLOYEE IS WITHOUT IMMEDIATE FAMILY OR FOR TWO WEEKS IF THE EMPLOYEE HAS IMMEDIATE FAMILY. IN NO INSTANCE SHALL THE ALLOWANCE AMOUNT EXCEED THE MAXIMUM RATE AT THE TIME THE EMPLOYEE REPORTED FOR DUTY OF GRADE GS-13 IN THE GENERAL SCHEDULE OF THE CLASSIFICATION ACT OF 1949, AS AMENDED. IF AN AMOUNT IS CLAIMED IN EXCESS OF THAT AUTHORIZED TO BE PAID WITHOUT SUPPORTING DOCUMENTATION UNDER SUBSECTION 3.2A(1), ABOVE, THE ENTIRE AMOUNT CLAIMED MUST BE SUPPORTED BY PAID BILLS OR OTHER ACCEPTABLE EVIDENCE OF THE EXPENSES INCURRED."
THE RECEIPT SUBMITTED BY MR. ELORRIAGA IS AMPLE DOCUMENTATION TO SUPPORT THE EXPENDITURE OF $271.26. ACCORDINGLY, HE MAY BE ALLOWED THE ADDITIONAL AMOUNT OF $71.26.
THE PAPERS SUBMITTED IN SUPPORT OF THE CLAIM ARE RETURNED HEREWITH.